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随着中国经济的不断发展,中小企业在中国经济的版图上占据了越来越多的面积,中小型的科技型企业如雨后春笋一般形成了不可忽视的一股力量。中小型企业面临的竞争环境非常复杂,其战略发展依赖于科技的发展,同时也依赖于管理能力的提高。预算管理是中小企业财务管理的难点之一,在实践中往往会遇到预算文化缺失、组织无效、预算体系过于复杂而无法实施、预算监督执行困难以及预算目标无法落地等困难,切实的解决这些预算管理中执行层面的问题是非常的有指导意义的。
With the continuous development of China’s economy, small and medium-sized enterprises have taken up more and more areas in the territory of China’s economy. Small and medium-sized science and technology enterprises have mushroomed in general and formed a force that can not be ignored. The competitive environment facing small and medium-sized enterprises is very complicated. Its strategic development depends on the development of science and technology and at the same time depends on the improvement of management capabilities. Budget management is one of the difficulties in the financial management of SMEs. In practice, it often encounters such problems as lack of budget culture, ineffective organization, overly complicated budget system and impossibility of implementing budget supervision and implementation, as well as difficulties in meeting budget targets and effectively solving these problems The issue of implementation level in budget management is very instructive.